Para 3.1.2 — MSO

Audit Objectives and Scope

3.1.2 A section or group in the Accounts and Entitlement office, generally called as the Central Treasury Section or group, receives the district accounts of all treasury transactions. Another section or group called the Works Accounts Section or group receives the monthly accounts from Public Works Offices, while the monthly accounts rendered by Forest Offices are received in yet another Section or group. A third section or group attends to the issue of advices to the bank for adjustment between the balances of the Central and State Governments. The documents received from the treasuries are checked and passed on to the departmental compilation sections for detailed compilation and preparation of the monthly Classified Abstract. Similarly, from the departmental accounts received, Departmental Classified Abstracts are prepared monthly. Thereafter schedules and vouchers relating to Provident Fund, advances, etc. are sent to the concerned sections for posting in the prescribed registers and ledger cards. The vouchers relating to the Gazetted officers are also similarly sent to the Gazetted Entitlements Sections. The other documents, which are to be disposed of by the compiling sections are filed in those sections.